Sheridan Manufacturing Company uses a standard cost system in accounting for the cost of its main product. The following standards have been established for the direct manufacturing costs per unit: Direct materials (2 kg at $7.50 per kilogram) $15.00 per unit and Direct labor (3 hours at $12 per hour) $36.00 per unit. Budgeted overhead for the month of April (based on expected activity of 9090 direct labor hours) is as follows: Variable overhead $29,088, Fixed overhead $19,700, Total overhead is $48,788. Overhead is applied based on labor hours. The average activity per month is 9850 hours. The company calculates overhead rates based on average activity. Results for the month of April are as follows: Units produced 3182, Direct materials used (6570 kg) $44,676, Direct labor (9600 hours) $117,504, Variable overhead $28,785, Fixed Overhead $20,200, Total costs $211,165. There was no beginning or ending work in process inventory. Calculate the labor price variance, labor usage variance, labor budget variance.